Court allows petition to refer question of law on excise duty deposit date for refund limitation calculation

The High Court of Punjab & Haryana at Chandigarh allowed a petition to refer a question of law on the date of excise duty deposit for calculating the limitation for refund application under Section 11B of the Central Excise Act, 1944 to the court.

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The High Court of Punjab & Haryana at Chandigarh allowed a petition to refer a question of law regarding the date of deposit of excise duty for computing the limitation for filing a refund application under Section 11B of the Central Excise Act, 1944 to the court. (Citation: 2003 (1) TMI 131)

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